REGISTERED NUMBER: 04764991 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

WINOS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P R Garratt

Mr J Garratt

SECRETARY:

Mrs C Garratt

REGISTERED OFFICE:

97 High Street

Uppermill

OLDHAM

Lancashire

OL3 6BD

REGISTERED NUMBER:

04764991 (England and Wales)

ACCOUNTANT:

Andrew W Berens FCA.

Chartered Accountant

48 Ringley Drive

Whitefield

Manchester

M45 7LR

BANKERS:

Santander UK Plc

Business Banking

301 St Vincent Street

Glasgow

G2 5NT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

13,001

12,799

13,001

12,799

CURRENT ASSETS

Stocks

272,375

286,653

Debtors

6

233,267

254,666

Cash at bank and in hand

71,390

47,647

577,032

588,966

CREDITORS

Amounts falling due within one year

7

(429,126

)

(412,508

)

NET CURRENT ASSETS

147,906

176,458

TOTAL ASSETS LESS CURRENT LIABILITIES

160,907

189,257

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

160,807

189,157

SHAREHOLDERS' FUNDS

160,907

189,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Mr J Garratt - Director

1.	STATUTORY INFORMATION

Winos Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

53,000

AMORTISATION

At 1 August 2024

and 31 July 2025

53,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

36,327

Additions

3,400

At 31 July 2025

39,727

DEPRECIATION

At 1 August 2024

23,528

Charge for year

3,198

At 31 July 2025

26,726

NET BOOK VALUE

At 31 July 2025

13,001

At 31 July 2024

12,799

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

231,659

253,058

Prepayments

1,608

1,608

233,267

254,666

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,667

26,667

Trade creditors

342,951

302,422

Tax

(2,418

)

4,174

Social security and other taxes

1,690

20,080

VAT

9,402

-

Pension control

-

604

Directors' current accounts

39,659

37,386

Accrued expenses

21,175

21,175

429,126

412,508

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The amount owed to the directors at 31 July 2025 was £39,659 (2024 - £37,386) This was interest free and repayable on demand.